association

association
A collection of persons who have joined for the pursuit of a common purpose or design. In the absence of a statute so providing, it is not an entity, having no status distinct from the persons composing it, but is rather a body of individuals acting together for the prosecution of a common enterprise without a corporate charter but sometimes assuming to exercise methods and forms used by corporations. Hecht v Malley, 265 US 144, 157, 68 L Ed 949, 957, 44 S Ct 462; Venus Lodge No. 62 v Acme Benev. Asso. 231 NC 522, 58 SE2d 109, 15 ALR2d 1446, 6 Am J2d Asso & C § 1. At times, nonprofit corporations are referred to as “associations.” Conversely, nonprofit associations are often regarded as so closely akin to corporate entities that the associates are not liable as partners for the debts of the body. 6 Am J2d Asso & C §2. In reference to the federal income tax, an association is ordinarily taxable as a corporation. Internal Revenue Code § 7701(a)(3). See articles of association; joint stock company; partnership; voluntary association; writ of association.

Ballentine's law dictionary. . 1998.

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  • ASSOCIATION — Le terme «association» comporte deux acceptions d’ampleur différente. En un sens générique, il sert à désigner tout groupement volontaire et permanent formé entre plusieurs personnes, quels qu’en soient la forme, l’objet ou le but. En un sens… …   Encyclopédie Universelle

  • association — as‧so‧ci‧a‧tion [əˌsəʊsiˈeɪʆn, əˌsəʊʆi ǁ əˌsoʊ ] written abbreviation assn noun [countable] ORGANIZATIONS a group of people or organizations who have the same aims or do the same kind of work: • the National Association of Purchasing Managers… …   Financial and business terms

  • association — as·so·ci·a·tion n 1: a group of persons who share common interests or a common purpose and who are organized with varying degrees of formality compare corporation 2: the act of having contact or communication with or keeping company with another… …   Law dictionary

  • Association — may refer to: *Voluntary association, a group of individuals who voluntarily enter into an agreement to accomplish a purpose ** 501(c) non profit organization ** Professional association ** Alumni association, an association of former students of …   Wikipedia

  • Association — As*so ci*a tion (?; 277), n. [Cf. F. association, LL. associatio, fr. L. associare.] 1. The act of associating, or state of being associated; union; connection, whether of persons of things. Some . . . bond of association. Hooker. [1913 Webster]… …   The Collaborative International Dictionary of English

  • Association — (frz. Vereinigung, Verein) steht für: die Association Cannes Echecs, französischer Schachverein die Association des accidentés de la vie, französische Behindertenorganisation die Association des anciens amateurs de récits de guerre et d… …   Deutsch Wikipedia

  • association — association, society, club, order denote a body of persons who unite in the pursuit of a common aim or object. Association is in general used of an organization which is inclusive in its membership, excluding only those whose personal… …   New Dictionary of Synonyms

  • Association O-B — Association OB Une association OB est un groupe d étoiles non gravitationnellement liées, dont une partie est de type spectral O ou B. Ces associations naissent tout d abord dans des régions de l espace relativement petites. Le gaz et les… …   Wikipédia en Français

  • association — ASSOCIATION. s. fém. Union de plusieurs personnes qui se joignent ensemble pour quelque intétêt commun. Un acte d association. Leur association est rompue, est finie. Associationd intérêts …   Dictionnaire de l'Académie Française 1798

  • association — [n1] group with common interest or pursuit affiliation, alliance, band, bunch, circle, clan, clique, club, coalition, combination, combo, company, confederacy, confederation, congress, cooperative, corporation, crew, crowd, family, federation,… …   New thesaurus

  • association — Association. s. f. Union de ceux qui s associent, qu on associe ensemble. Un Acte d association. leur association est rompuë, est finie …   Dictionnaire de l'Académie française

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